SB316 Alabama 2017 Session
Bill Summary
Under existing law, a county or municipality may engage the Department of Revenue to collect local taxes
This bill would specify that the interest rate on past due taxes would be as provided by general law and would delete provisions for interest at one percent per month
Under existing law, municipalities are authorized to allow the purchase of a delivery license fee not to exceed $100 and may increase the business delivery license fee
This bill would delete the provisions for increases and set the fee at $100. The bill would also exempt a business from the purchase of a delivery license if its deliveries do not exceed $5,000 per year and the business has no physical presence in the municipality or its police jurisdiction
Relating to county and municipal local taxes; to amend Section 11-3-11.3, Code of Alabama 1975, relating to the collection of county taxes by the Revenue Department and Section 11-51-208, Code of Alabama 1975, relating to the collection of municipal taxes by the Revenue Department, to provide that the interest rate on delinquent taxes would be as provided by general law; and to amend Section 11-51-194, Code of Alabama 1975, relating to the issuance of delivery licenses, to delete certain provisions for increases in the rate, to provide an exemption for taxpayers making a small amount of deliveries per year in a municipality, and to provide for an issuance fee.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 19, 2017 | S | Assigned Act No. 2017-415. |
| May 19, 2017 | H | Signature Requested |
| May 19, 2017 | S | Enrolled |
| May 19, 2017 | H | Concurred in Second House Amendment |
| May 19, 2017 | S | Sanford motion to Concur In and Adopt adopted Roll Call 1332 |
| May 19, 2017 | S | Concurrence Requested |
| May 19, 2017 | H | Motion to Read a Third Time and Pass adopted Roll Call 1039 |
| May 19, 2017 | H | Motion to Adopt adopted Roll Call 1038 |
| May 19, 2017 | H | State Government Amendment Offered |
| May 19, 2017 | H | Third Reading Passed |
| April 27, 2017 | H | Read for the second time and placed on the calendar 1 amendment |
| April 18, 2017 | H | Read for the first time and referred to the House of Representatives committee on State Government |
| April 18, 2017 | S | Engrossed |
| April 13, 2017 | S | Motion to Read a Third Time and Pass adopted Roll Call 613 |
| April 13, 2017 | S | McClendon motion to Adopt adopted Roll Call 612 |
| April 13, 2017 | S | McClendon Amendment Offered |
| April 13, 2017 | S | Sanford motion to Table adopted Voice Vote |
| April 13, 2017 | S | Fiscal Responsibility and Economic Development Amendment Offered |
| April 13, 2017 | S | Third Reading Passed |
| April 6, 2017 | S | Read for the second time and placed on the calendar 1 amendment |
| March 15, 2017 | S | Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 26, 2017 | Room 429 at 15:00 | House SG Public Hearing |
| Hearing | April 5, 2017 | Room 727 ** Revised** Bill Added and Bill Remove ** at 15:00 | Senate FR&ED Hearing |
| Hearing | April 5, 2017 | Room 727 ** Revised Bill Added ** at 15:00 | Senate FR&ED Hearing |
| Hearing | April 5, 2017 | Room 727 at 15:00 | Senate FR&ED Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB316 Alabama 2017 Session - Enrolled |
| Bill Text | SB316 Alabama 2017 Session - Engrossed |
| Bill Text | SB316 Alabama 2017 Session - Introduced |
| Bill Amendments | Senate Fiscal Responsibility and Economic Development Amendment Offered |
| Bill Amendments | Senate McClendon Amendment Offered |
| Bill Amendments | House State Government Amendment Offered |